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第一条为保证人民土地房屋所有权,并便利其栘转变动,制定本条例。第二条本条例施行区域,乡村以完成土地改革地区为限,城市全国通用。第三条凡土地房屋之买卖、典当、赠与或交换,均应凭土地房屋所有证,并由当事人双方订立契约,由承受人依照本条例完纳契税。第四条契税由土地房屋所在地之县(市)及相当于县(市)之人民政府征收之。
Article 1 These Regulations are formulated in order to guarantee the ownership of land owned by the people and to facilitate their transformation. Article 2 The implementation of the Ordinance area, rural areas to complete the land reform area is limited, the city of common. Article 3 Where the sale, pawn, gift or exchange of land houses are based on the land ownership certificates, both parties shall conclude a contract, and the bearer shall complete the deed tax in accordance with these regulations. Article 4 The deed tax shall be levied by the county (city) where the land house is located and the people’s government equivalent to the county (city).